One: The so-called "duty-free shop" is exempt from the tax of the country where the seller is located. For example, in duty-free shops in Korea, the goods sold do not include the 10% additional price tax imposed by the Korean government. In duty-free shops in Japan, the goods they sell do not include the 8% consumption tax levied by the National Tax Agency of Japan. What you buy in China airport duty-free shop is exempt from the additional value-added tax charged by China.

Duty-free shops refer to shops that have been approved by the General Administration of Customs, set up sales places and supervised warehouses for storing duty-free goods in places approved by People's Republic of China (PRC) and the State Council or their authorized departments, and sell and supply duty-free goods to specific targets. At present, the duty-free shops in China mainly include port duty-free shops, traffic duty-free shops, local duty-free shops, diplomatic duty-free shops, ship replenishment duty-free shops and foreign exchange duty-free shops for Chinese people going abroad.

Three: If the goods purchased in duty-free shops at foreign airports do not meet the duty-free regulations or exceed the self-use limit of 5,000 RMB, they still have to pay taxes when they return to China. The specific provisions are as follows:

The Customs Law stipulates that there are six kinds of goods and articles that are duty-free or duty-free according to law:

Advertisements and samples with no commercial value;

Materials donated by foreign governments and international organizations free of charge;

Goods damaged or lost before customs release;

Articles within the specified quantity;

Other goods and articles reduced or exempted according to law;

Goods and articles with reduced or exempted tariffs according to international treaties concluded or acceded to by People's Republic of China (PRC).